Forbes v. Mid-Northern Oil Co.

This is an appeal from a judgment of the district court of Fergus county. G. T. Forbes, plaintiff and respondent, instituted the action against Mid-Northern Oil Company, a corporation, defendant and appellant. The action was for the recovery of certain sums of money paid as taxes upon an alleged royalty interest owned by plaintiff in oil produced from land in Petroleum county. The taxes were for the years 1928, 1929 and 1930.

One Harrison Green was the homestead entryman of the lands in the Cat Creek district from which the oil was produced. The government of the United States retained title…